W. Va. Code R. § 110-14C-1
General
1.1. Scope. -- This interpretive rule explains and clarifies the Motor Fuel Excise Tax, set forth in W. Va. Code §§11-14C-1 et seq., 11-15-18b and 11-15A-13a. The rule sets forth the method to calculate the variable component of the Motor Fuel Excise Tax for conventional and alternative motor fuels. This rule addresses licensure and bonding requirements, reports and payment of the tax, floorstock reporting, and refunds.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- August 25, 2015.
1.4. Effective Date. -- October 1, 2015.
Amendment history
10/1/2015
Source: view the official text
Nearby sections (25 sections)
- 110-13X-5 · Application Receipt and Review
- 110-13X-6 · Forfeiture of credit
- 110-13X-7 · Uses of credit; transferability
- 110-13X-8 · Confidentiality
- 110-13X-9 · General Procedure and Administration
- 110-13X-10 · Effective date, elimination of film tax credits,…
- 110-14B-1 · General
- 110-14B-2 · Definitions
- 110-14B-3 · Registration of Motor Carriers
- 110-14B-4 · Change of Issuance Dates for Identification Markers…
- 110-14B-5 · Exchange of Information
- 110-14B-6 · All Interstate Motor Carriers Doing Business In West…
- 110-14C-1 · General
- 110-14C-2 · Definitions
- 110-14C-3 · Motor Fuel Excise Tax
- 110-14C-4 · Determination of the average wholesale price of motor fuel
- 110-14C-5 · Licensure; Bond
- 110-14C-7 · Floorstocks
- 110-14C-8 · Refunds
- 110-15-1 · General
- 110-15-2 · Definitions
- 110-15-3 · Imposition of Tax; Rates; Tax Base
- 110-15-4 · Collection of Tax; Accrual; Liabilities
- 110-15-4a · Liability of Officers of Corporation
- 110-15-4b · Priority of Tax in Distributions of Property and Estates